This matter came before the Utah State
Tax Commission pursuant to the Administrative Procedures Act and the rules of
the Utah State Tax Commission for informal proceedings.As provided for by Utah Code Ann. '63-46b-5, this decision is based upon information
contained in the Tax Commission's file.

FINDINGS

Petitioner and her husband (now
divorced) filed their XXXXX individual tax return on time.They owed an additional $$$$$ after the
withholding taxes and a $$$$$ payment were credited.

Petitioner contacted the Tax
Commission and entered into a payment plan, agreeing to pay $$$$$ per
month.Petitioner paid $$$$$ per month
on an inconsistent basis and then had her XXXXX refund ($$$$$) applied to the
balance.In the meantime, the Tax
Commission had assessed the account a $$$$$ late payment penalty, $$$$$ in
legal fees and interest ($$$$$).

Petitioner's ex-husband has been
contacted by the Tax Commission, but claims inability to pay due to
unemployment.

Petitioner requests that the penalty,
legal fees and interest amounts be waived for hardship reasons.She is a single parent supporting a child on
a limited budget without help from the father.Her ex-husband is not paying any portion of the additional tax, penalty
or interest.

Currently, Petitioner owes
approximately $$$$$ for the year in question.

DECISION AND
ORDER

The Tax Commission finds reasonable
cause does exist to waive the balance of Petitioner's individual income tax
account for the year XXXXX in that Petitioner has paid sufficient funds to
cover the entire tax amount and a portion of the penalty and interest
assessments.The remaining penalty and
interest balances are waived.It is so
ordered.

DATED this 9th day of December, 1993.

BY ORDER OF THE
UTAH STATE TAX COMMISSION.

W. Val OvesonRoger O. Tew

ChairmanCommissioner

Joe B. PachecoAlice Shearer

CommissionerCommissioner

NOTICE:You have twenty (20) days after the date of
the final order to file a request for reconsideration or thirty (30) days after
the date of the final order to file in District Court apetition for judicial review.Utah State Tax Commission Administrative
Rule R861-5A-1(p) and Utah Code Ann. '63-46b-14(3)(a).